This work deals with analysis of costs for underground constructions. The investigations are based on data out of selective infrastructure projects. The aim is to examine whether the prices of certain elements and given conditions can be compared to each other. Since the available data sets are based on different formative years, besides a general cost comparison of valorized data, a time-dependent approach of costs could be investigated. The results of the cost comparison serve as a basis for the development of a “cost element catalogue”. This catalogue could be used within the scope of cost examinations or the investigation of bids. The results of the time-dependent analysis of costs have also been compared to indices from the industry. The final analyses deal with the investigation of the groups, which include the main costs of infrastructure project.